Implementation Of The ATAD: ATAD Implementation in the Netherlands

J.J.A.M. Korving*, C. Wisman

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review


In this contribution, the authors provide an overview of the implementation of the EU Anti-Tax Avoidance Directives (ATADs) 1 and 2 in the Netherlands. After providing an overview of the implementation process, the authors will analyse and comment on the several amendments made to Dutch corporate income tax law. There is specific focus on the interest deduction limitation rule, controlled foreign company (CFCs), general antiabuse rule (GAAR), and hybrid mismatches. The authors will address certain ambiguities and highlight some potential issues from an EU law perspective. The authors will also briefly discuss recent developments such as the Netherlands’ proposal to unilaterally address certain transfer pricing mismatches and the impact of the ECJ case law on abuse and tax avoidance. This contribution will not examine tax treaty implications.
Original languageEnglish
Pages (from-to)917-937
Number of pages21
Issue number11
Publication statusPublished - 1 Nov 2021


  • ATAD
  • ATAD2
  • earnings stripping
  • interest deduction limitation
  • CFC
  • hybrid mismatch
  • hybrid
  • GAAR
  • documentation requirements

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